TAXES IN KYRGYZSTAN

Kyrgyz citizens who are tax residents are taxed on worldwide income.

Kyrgyz citizens who are not tax residents and foreign citizens are taxed only on income received from sources in Kyrgyzstan.

Personal income tax rates

A single flat rate of 10% applies to most types of personal income.

Local income taxes:

There are no additional local income taxes.

Residents are individuals who reside in Kyrgyzstan for 183 days or more during any 12-month period ending in the tax year.

Foreign individuals who meet the above criteria may qualify for protection under a double tax treaty with respect to their residency status if they are tax residents of a country with which Kyrgyzstan has a tax treaty.